ARTIFACTS OF MANAGERIAL ACCOUNTING: A STUDY IN UNDERGRADUATE COURSES OF ACCOUNTING SCIENCES OF SOUTHERN BRAZIL

Abstract

Despite the development of new management accounting instruments, the use of these by companies is still in its infancy. This mismatch between theory and practice may be a reflection of the teaching of managerial accounting in undergraduate courses. thus, this study aimed to identify the management accounting artifacts that are taught in undergraduate courses in accounting in higher education institutions (heis) from southern Brazil, identifying to which evolutionary stage of managerial accounting these belong, as well as noting what disciplines contribute most to the spread thereof. Descriptive research with a quantitative approach and was undertaken through documentary analysis. Menus from 46 higher education institutions in the three states of southern Brazil were analyzed, totaling 336 observations. Data analysis revealed a predominance of teaching traditional artifacts of managerial accounting in the investigated institutions. No differences were found between the analyzed states, and in all of them were observed more frequently artifacts of first and second stages. It was found that the main subject responsible for the dissemination of the artifacts is managerial accounting and titration faculty seems to imply the artifacts taught in graduation.